B. The following information was extracted from the balance sheet, in Indian rupee (Rp) for Hindustani Foods, a subsidiary of Sedap Foods of Malaysia as on January 1, 2021. The exchange rate on that date was Rp 1.0546/RM. Cash Rp120,000 A/c receivables 240,000 Inventory 180,000 Fixed assets 320,000 Current liabilities 100,000 Long-term debt 180,000 Common equities 580,000 (i) Analyze Hindustani Food's contribution to the translation exposure of its parent on January 1, 2021 using the current rate method. (Give your answer in both currencies) [6 marks] (ii) Examine if its parent would experience a translation gain or loss if the exchange rate on December 31, 2021 were Rp1.2500/RM. Assume all real accounts remain as they were at the beginning of the year. [6 marks]